Elections not to receive child benefit for higher rate tax payers will need to be considered soon for the 2013/14 tax year. As a reminder, if a partner’s income is in excess of £60,000, it may be preferable to disclaim the benefit in order to avoid the charge. This election takes effect in relation to weeks beginning after the election is made.
HMRC manuals state the following:
However, care needs to be taken when deciding if an election is the right way forward. You can find guidance on the HMRC website by using the 'Related Links'.
It provides the following example:
A person is paid Child Benefit four-weekly, three weeks in arrears and one week in advance. Where a payment is due for the period 6 May 2013 - 2 June 2013, the date a person’s election takes effect depends on when Her Majesty’s Revenue and Customs receive that election.